Harvey Doyne Perry, Jr. - Page 10

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          allegations:  (1) The Appeals officer failed to obtain                      
          verification from the Secretary that the requirements of any                
          applicable law or administrative procedure were met as required             
          under section 6330(c)(1); (2) the Appeals officer failed to                 
          identify the statutes making petitioner liable for Federal income           
          tax; and (3) petitioner was denied the opportunity to challenge             
          (a) the appropriateness of the collection action and (b) the                
          existence or amount of his underlying tax liability.                        
               Petitioner attached to his petition several documents,                 
          including a copy of the Form 4340 that had been furnished to him            
          at the administrative hearing on July 26, 2001.                             
               G.  Respondent’s Motion for Summary Judgment                           
               As stated, respondent filed a Motion For Summary Judgment              
          And To Impose A Penalty Under I.R.C. Section 6673.  Respondent              
          contends that petitioner is barred under section 6330(c)(2)(B)              
          from challenging the existence or amount of his underlying tax              
          liability in this collection review proceeding because petitioner           
          received a notice of deficiency for the tax in question.                    
          Respondent also contends that the Appeals officer’s review of               
          Form 4340 for petitioner’s account for the taxable year 1997                
          satisfied the verification requirement of section 6330(c)(1).               
          Finally, respondent contends that petitioner’s behavior warrants            

          resided in Henderson, Nevada.                                               

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